Calculate vehicle tax online. How to calculate car tax correctly: calculator and calculation methods. Which vehicles do not need to pay tax

Russian citizens according to the letter of the law, they are obliged to transfer to the state a part of the funds they receive. In addition, tax collections are also carried out in other areas of life of a resident of our country. To a greater extent, this applies to payments for the possession of any property. This category includes securities, apartments, cars and other items. In this material, we will consider in detail the transport tax, and also tell you how to independently calculate in each individual case.

The procedure according to which the transport tax is collected, as well as the timing of its payment, are regulated in the current 2017 by a legislative act that entered into force back in 2008.

According to this resolution, residents of Russia who own a vehicle are required to make annual payments to the state treasury so that the state, in turn, has the funds to ensure the stable functioning of the country's road transport network.

In particular, the funds received by the budget from the owners of cars and other vehicles go to the restoration of roadbeds, the organization of new highways, payments to maintenance personnel and other equally important areas.

The annual transfer of money to the budget is made, contrary to popular belief, not only for the ownership of cars. Vehicles also include:

buses;
scooter;
motorbike;
self-propelled transport;
aircraft propelled by turbines and blades;
watercraft equipped with a sailboat, motor and other elements;
snowmobiles;
caterpillar transport.
motor sled;
other means of transportation.

In terms of level, the transport tax refers to regional deductions. Its size, the method of payment and the time frame for transferring to the state treasury are determined by the authorities of each subject of the country. In addition, they determine the form of reporting that must be provided for the tax.

At the federal level:

determination of objects subject to taxation by the required fee;
the procedure for calculating the financial base for determining the amount of the fee;
time period of taxation;
the order in which the fee in question is calculated;
maximum and minimum bets.

As mentioned above, the objects subject to taxation include not only cars familiar to us, but also public transport, motorcycles, aircraft used in private and public order, watercraft, self-propelled and subject to towing, and the like.

We would like to draw your attention to the fact that the owners of transport, which are obliged to make payments, are not only people, but also various organizations. In the second case, both individual entrepreneurs and legal entities are required to pay.

To determine the amount of tax, it is necessary to know not only the rate, but also a certain base on the basis of which the final calculation is carried out. The base is not the cost of the vehicle at which it was purchased, and not its current price. The measure for the formation of the collection is the power of a particular vehicle, which can be indicated in the following units:

for cars and buses, as well as some watercraft and other machines of a similar design, the measurement is made in the so-called horsepower;
for jet engines, data are provided in kilograms - the force of their thrust;
large shipping machines are taxed on registered tons;
other units of measurement are also used.

Among other things, the following elements have an impact on the formation of payments.

The type to which the vehicle belongs is one of the main characteristics for calculating the tax. In addition, subtypes also matter. So, cars can be cars or trucks, water vessels can be represented by huge barges or elegant motor boats.
The year of manufacture of the vehicle also plays a role. As names become obsolete, the rate of taxation related to them also changes.
The time period that the vehicle is in possession in the current tax period also plays a role.
As mentioned above, the tax rate is determined individually for each region.

Previously, it was assumed that the sought-for tax collection would be cancelled. This event was supposed to take place within three years from the onset of 2009, however, this government decision was never made, and as a result, did not enter into force.

According to the letter of the law Russian Federation, the rates by which the amount of tax is determined, increase or decrease by 10 times. Among other things, you can differentiate rates for the following reasons:

according to the vehicle category;
a certain period of its useful life;
provided that the owner of the transport belongs to the category of so-called beneficiaries.

The only category of vehicles that is not subject to the possibility of increasing or decreasing the rate by ten times are passenger cars, the engine power of which does not exceed 150 horsepower.

Calculation formula

Every taxpayer who has set this goal at least once can calculate the transport tax. To complete the task, you need to know the formula for calculating and the value of its components in order to substitute your own indicators in place of each.

First of all, you need to find out how much horsepower your car has. This indicator varies for all items, since each machine is equipped with a motor with a certain power. Finding out how many "horses" your car has is elementary. Just look at the passport of the technical device or the certificate of its registration, and find out the indicator you are interested in. The desired unit of measurement of power is relevant for vehicles such as:
1. cars;
2. motorcycles;
3. scooters;
4. buses;
5. motor boats, etc.
Tenure is another factor. As a rule, payments of the tax fee for transport are made for the already past tax period, which for the required tax is equal to twelve calendar months. If the registration of property took place for a whole year period, then the unit is used in the formula as a reflection of the completely elapsed period. If the transport is in your possession for only a few months (a period of up to a year), then the period is determined as the ratio of the number of these months to the one-year period (12 months).
Not one person can own a car, but several. If the car has one owner, then the formula uses a unit, however, if there are several owners, for each of them the calculation is carried out according to the size of the owned share. So, if you own half of the car, then instead of unity, you need to put a value of 0.5 in the formula.
The individual rate for each region of the Russian Federation is determined by law, and it is she who participates in the formula at the appropriate place. You can get acquainted with the value that is relevant for the subject of the Russian Federation in which you live, directly in the legislative acts of the desired territorial unit.

In the table below, you can find the tax rates indicated in the Tax Code of the Russian Federation.

Please note that the calculation of tax deductions, according to law number 248, from 2013 will be carried out at the place of registration of an individual.

If you find that the region has not set specific rates, then the values \u200b\u200bprescribed in the Tax Code of Russia will apply.

So, the formula itself looks like this: A * B * C * D, where "A" is the horsepower of vehicles, "B" is the current tax rate, "C" is the share of funds owned by a particular taxpayer, "D" - the time period of ownership of the car in a particular tax period.

With the onset of 2014, the provisions of the Tax Code of the Russian Federation regarding taxation in the field of transport have undergone some changes. There was the establishment of specialized coefficients for raising rates, relevant for vehicles, the cost of which exceeds 3 million units of Russian currency.

The values of the multiplying factors are presented in the table.

Table 1. Increasing coefficients for transport tax

The formula for calculating the tax on "luxury" cars acquires an additional element. It looks like this: A*B*C*D*K. The rate relevant for a particular region of the country is multiplied by the engine power (number of horsepower). Then the resulting set is multiplied again by the indicators of the period the vehicle has been owned and the size of the share of a particular taxpayer, and then the multiplying factor is also made.

We will discuss the luxury tax on cars in detail, and describe in general terms the taxation of immovable objects by it.

The more power a vehicle has, the higher the rate will be used to determine the amount of the tax deduction. It follows from this that if you do not own a car, but a motorcycle or scooter, or other motorized transport, you will pay much smaller amounts to the state treasury than motorists.

In addition, some constituent entities of the Russian Federation have introduced exemptions from transport tax payments for the following categories of vehicles:

cars;
motor transport.

Calculation examples

To make it easier for you to do your own transport tax calculations, here are a few examples for you.

Imagine that you are the owner of a car with an engine power of 140 horsepower. Let's assume that the rate that is relevant for the subject of the country in which the vehicle was registered is 3.5. You are the sole owner of the vehicle. The property holding period is a calendar year.

The formula will look like this: 140 * 3.5 \u003d 490. The final value will be the same amount of tax collection that the state expects you to receive.

If at the time of determining the amount of the tax, the transport would have been in your possession not for a full year, but only for seven months, the formula would have been as follows: 140 * 3.5 * (7:12) = 140 * 3.5 * 0.58 = 284 units of Russian currency.

Now let's imagine that the cost of your car classifies it as a "luxury" vehicle, amounting to three and a half million rubles. In addition, only four months have passed since its release. Then the calculation would look like this: 140*3.5*1.5 = 735 Russian rubles.

If your car was owned for only two monthly periods, and its price was 6 million Russian rubles, while the engine power was still the same 140 "horses", the calculation would be made in this way: 140 * (2:12) * 3, 5 * 2 \u003d 166 rubles 6 kopecks.

Now consider the situation with a car of greater capacity, while applying the general tax rate to it. Let's say you own a 270 horsepower car and own it for a full 12 months. Then the calculation of the value is made as follows: 270 * 15 = 4 thousand 50 Russian rubles.

If the car was owned 7 months less, then the formula would take the form: 270 * 15 * 0.42 = 1 thousand 701 Russian rubles.

When a car with the required power is owned for a whole year, and its cost reaches 4 million, while only two and a half year periods have passed since the year of its production, the tax amount is calculated as follows: 270 * 15 * 1.1 \u003d 4 thousand 455 rubles .

If the cost of the same car is raised to 12 million, provided that you own it for only six months, you need to calculate the tax according to the ratio presented: 170 * 15 * 0.5 * 3 = 6 thousand 75 rubles.

Above, you have been presented with examples of calculating the amount of tax due on cars. Now we will analyze several tasks in which a motorcycle will be a means of transportation. Let's take the total tax rate.

You are the proud owner of a motorcycle that has been owned for a full year. The power of the unit is 40 horsepower. The calculation formula is very simple: 40 * 5 = 200 units of Russian currency. If the period of ownership of the “iron horse” was only nine months, then the ratio of this period to a full year must be added to the desired formula, that is, in fact, it must be multiplied by 0.75 (9:12). The result will be an amount equal to 150 rubles.

Note! The price of a motor transport object is not a basis for changing the rate by adding a multiplier to it.

Now let's try to give an example of calculating the tax fee for transport for a bus. Imagine that the engine power of such a car is 300 horsepower. We take rates from the general category. Suppose you own this bus for a full year. Then the calculation will look like this: 300 * 10 = 3 thousand Russian rubles.

If the bus ownership period was only 8 months, then we add the ratio of this period to the full year, that is, 0.67 (8:12), multiply the indicators among themselves and get a value equal to 2 thousand 10 rubles.

Video - Calculation of transport tax

Regional Rates

The authorities of the constituent entities of the Russian Federation independently regulate the main and increasing coefficients, according to which the transport tax amounts are calculated for all its payers. According to statistics, changes related to their size are made annually. In addition, the authorities of the region can regulate the parameters of benefits provided to certain categories of citizens.

In each part of Russia, the rates will vary greatly. Its value is directly dependent on the location of the region relative to the capital and the degree of its industrial development. The funds received by the local budget, which are collected from the transport tax, are further directed to improve the conditions in which drivers “turn” every day. In other words, this money is used to repair roadbeds, equip new roads and improve conditions for drivers in other ways.

Most often, the greater the number of vehicles in a particular region, the higher the tax rate relevant for this region will be.

Nuances related to the payment of transport tax

A citizen who owns a vehicle is obliged to pay the transport tax before the end of the time period determined at the state level. So, individuals are charged with depositing funds before December 1 of the year following the twelve-month period for which the amount of the deduction was calculated.

Since organizations are also taxpayers, they also have clear deadlines for making payments to the state budget. Thus, the Tax Code says that it is impossible to transfer the funds due to the country before the first day of February of the month following the taxation period.

The obligation to determine the amount of the tax deduction lies on the shoulders of the Federal Tax Service, to which the owner of the motor vehicle belongs. After the amount is set, the taxpayer will receive a notification from the tax service, which contains the following information:

the amount of the payment due to be sent to the budget of the country;
details with which you can make a payment;
the time frame that must be met with the transfer of funds.

If the payment was not made on time, tax officials have the right to charge penalties in excess of its amount.

If the machine ceases to be used, however, it is not deregistered, even if it is dismantled for spare parts or recycled, it will be necessary to continue paying tax deductions for it at the state automobile inspection.

Unfortunately, as in any other area of life, when calculating the tax and determining its base, various confusions can arise. The taxpayer must independently be able to calculate the amount of tax and monitor the correctness of the calculations carried out by the tax inspectorate, and not let everything take its course.

Transport tax for legal entities

As mentioned above, transport tax payments should be made not only by ordinary people, that is, citizens of our country, but also by organizations whose legal form is a legal entity.

Companies can also be owners of vehicles that are on their balance sheet. In other words, payments must be made by companies that have passed the registration procedure in the state automobile inspection. It does not matter if they own a car or other vehicle.

Even if the registered car is not used for its intended purpose, and simply idle in the garage, not generating income, until it is written off from use, having passed the appropriate official procedure, you will have to pay transport tax to the treasury.

Most often, the fee is charged on cars and trucks. In addition, often firms use buses to transport employees or customers. However, if the company has a specific core business, it will have to pay fees for other types of vehicles.

We want to draw your attention to the fact that only companies that own vehicles that are officially registered in their ownership should pay tax. If they do not own the vehicle, but rented it or received it on lease, then the obligation to pay the fee falls on the shoulders of the owner of the vehicles.

Compared to ordinary citizens who receive notifications from the Federal Tax Service at the end of the tax period, organizations are required to independently make the due calculations and determine the amount of deductions. The information received is entered into the declaration form, which is then submitted for verification to the tax authority that previously registered the legal entity.

Acceptance of documents starts no earlier than the first day of February following the reporting year. Since the tax has the character of a local fee, the authorities of a particular subject have the right to introduce advance payments that are required to be paid to the state treasury every three months of the organization's operation.

Since companies are required to independently calculate the amount of the tax levy, and not wait for notification, the company accountant needs to understand the method of calculation and know how to apply the calculation formula.

Please note that, as in the case of personal transport of citizens, in order to obtain the required tax amount, you need to know the following elements:

the amount of the tax rate;
the number of horsepower or other units of measurement of engine power;
the time period during which the company owns the transport;
whether it is necessary to apply increasing coefficients in each specific case.

Let's take an example. The company "Dick and K" LLC owns a car of the famous German brand "BMW". The desired vehicle was released in 2015. The power of its engine is 102 "horses". The price of the name was one and a half million Russian rubles. This means that no increase factor will be applied. The company is located and operates in the glorious city of Yekaterinburg. The current rate for him for 2017 was 9.4. According to the existing conditions, it is necessary to multiply the engine power by the desired rate. As a result, we get a tax equal to 959 rubles.

Let's look at the second example. The company "Luk and K" bought in the spring, in March of this year, a car whose brand name is the famous "Mercedes". The name was bought not from the hands, but directly from the salon. The engine power of the desired vehicle was 140 horsepower. The price of such an "iron horse" was very high. It is equal to 3 million 200 thousand rubles. As you can see, the cost of the car is the basis for applying a multiplying factor. This company is also located in Yekaterinburg, where the transport tax rate is fixed at 9.4 units of Russian currency. It turns out that, taking into account the fact that the car was not owned for a full year, but was purchased in March, the total amount due for deduction to the budget was 1,645 rubles.

Summing up

The calculation of transport tax is a procedure that taxpayers must be able to perform. It does not matter whether we are talking about a citizen of the Russian Federation, or an entire company. In the first case, it is necessary to track the procedure for your own good. Any organization, including the Federal Tax Service, can make mistakes, and in the end, you will be forced to overpay decently.

As for companies, they themselves must calculate the amount of the fee due to the state, and send it to the treasury. In order not to receive fines and penalties, you must do it correctly, otherwise you will be considered a malicious non-payer.

The calculation is easy, for this you just need to use the formula presented in the article you are looking for, substituting your own indicators into it. Be confident in your abilities, practice on third-party examples and everything will work out.

Transport tax is levied on owners of land, air and water transport. It refers to regional fees, the funds received go to the budgets of the constituent entities of the Russian Federation and are spent on the repair and construction of roads.

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Calculator for calculating transport tax in 2017-2018 in Russia

Calculate transport tax online right on this page! Universal transport tax calculator up-to-date for 2018 and previous years.

Transport tax calculation rules.

The objects of taxation are any self-propelled vehicles, ships, air transport.

An exception is made for several categories of transport:

cars for people with disabilities;
cars with a power of up to 100 hp, issued with the help of social security authorities;
transport carrying out freight or passenger transportation;
agricultural machinery duly registered and used for field work;
vehicles wanted by law enforcement;
other exceptions fixed in the Tax Code.

Payment is made at the nearest to the place of registration inspection of the Federal Tax Service (FTS). Individuals are required to make a payment by December 1, payment deadlines for legal entities established by local law. In the case of a power of attorney, the payer becomes the person to whom the rights to the vehicle are transferred. To do this, you must timely contact the nearest branch of the tax authority.

The formula for calculating the vehicle tax looks like this:

Tax=(Rate)*(Power in HP)

If the car has been owned for less than twelve months, the formula will look like this:

Tax=(Rate)*(HP)*(Months Owned/12)

The month is taken into account only if the car was registered after the 15th day of the month. If it was deregistered before the 15th, the month is not counted.

Owners of expensive cars will have to multiply the result by the multiplying factor specified in paragraph 2 of Article 362 of the Tax Code of the Russian Federation. The list of models that fall under the application of the coefficient is published on the website of the Ministry of Industry and Trade. The Code has established the following coefficient sizes:

Cars worth from 3 to 5 million rubles.
1. From 2 to 3 years from the date of issue - 1.1
2. From 1 to 2 years from the date of issue - 1.3
3. Less than a year from the date of issue - 1.5
Cars costing from 5 to 10 million. rub., less than 5 years from the date of issue - 2
Cars worth 10 to 15 million. rub., less than 10 years from the date of issue - 3
Auto cost from 15 million. rub., less than 20 years from the date of issue - 3

The size of the coefficient is relevant for organizations, since legal entities calculate independently. Notifications for individuals indicate the ready amount of payment, taking into account all coefficients. If the car is not on the list, you do not need to use the indicator, even if the cost of the car is more than 3 million rubles.

The rates for calculation are fixed in article 361 of the code. The amount of the rate is determined by the type of taxable vehicle and the power of its engine, calculated in horsepower. Since the tax belongs to the regional ones, the regional government has the right to raise or lower the rate for its region up to 10 times.

Changes in federal legislation.

In 2015, the payment deadline for individuals was moved from 1 October to 1 December. If a notification has been received for several unpaid periods, it is possible to pay the tax amount at a time only for 3 years.

In 2016, the calculation procedure for expensive cars has changed. The Ministry of Finance has established that the multiplying factor for calculation must be used from the moment the model is included in the list published on the website of the Ministry of Industry and Trade. The list is published in the public domain until March 1.

The changes also affected the payment rules for freight transport with a maximum weight of up to 12 tons. Since 2013, owners of such vehicles have been required to pay a fee to the Platon system for damage caused by large vehicles to the pavement of federal highways. Thus, the owners of trucks were forced to pay taxes on road repairs to both the federal and regional budgets. Therefore, in 2016, it was decided to reduce the burden on taxpayers. According to the law of July 3, 2016 No. 249-FZ, funds paid for travel on federal highways are deductible from the transport tax. The difference between these indicators is subject to payment, and if payments in the Platon system are more than the amount of tax, it can not be paid.

In 2017, there were no changes in the legislation.

Changes in regional legislation.

The main provisions on the accrual rules are reflected in Chapter 28 of the Tax Code of the Russian Federation. But since the transport tax refers to regional fees, the taxpayer must familiarize himself not only with the Tax Code, but also with the legislation of the subject in which he lives. Regional laws have the right to change the rates, the system of benefits, payment rules for legal entities. Organizations must independently calculate the amount based on the available data, individuals pay the amount specified in the notification of the Federal Tax Service.

Each subject of the Russian Federation has adopted a law regulating the amount and procedure for payment.

St. Petersburg can be called one of the regions with the highest rates - from 24 rubles. for a vehicle up to 100 hp up to 150 rubles for powerful models from 250 hp Almost the same indicators are set in Moscow. The owner of a low-power car pays a tax with a coefficient of 12 rubles, and for power over 250 hp. will have to pay at a rate of 150 rubles. The lowest figures are set in the Magadan region, the Nenets Autonomous Okrug.

In 2016, residents of the Astrakhan Region, the Kamchatka Territory, the Nenets Autonomous Okrug, the Republics of Komi and Tyva faced an increase in rates. In 2017, the increase occurred in the Pskov and Smolensk regions, as well as in Karelia, Karachay-Cherkessia, Khakassia and Mari El.

Regional laws provide for a number of benefits that exempt the most vulnerable categories of citizens from paying taxes. An approximate list of citizens falling under the conditions for granting benefits:

Heroes of the USSR and Veterans of the Great Patriotic War;
persons who participated in hostilities;
concentration camp victims;
disabled people of groups 1 and 2;
persons raising a disabled child;
one of the parents in a large family;
victims of nuclear disasters;
other categories of citizens.

In a number of regions, benefits are provided to citizens who have reached retirement age. Cars up to 100 hp fall under the preferential category. Similar measures have been introduced in the Astrakhan, Belgorod, and Novosibirsk regions. In the Kursk region, the benefit applies only to domestically produced cars. Half of the tax is paid by residents of the Krasnodar Territory, the Republic of Adygea, and the Kostroma Region.

Features of payment of transport tax for legal entities.

The main norms and dates for paying the fee are fixed in the regional law. The Tax Code establishes threshold rates, coefficients, and a list of objects of tax. Legal entities are required to independently calculate the amount of payment and submit a declaration to the inspection of the Federal Tax Service. Payments must be made once a quarter - 3 quarterly advance payments and final settlement at the end of the year. The quarterly advance is 1/4 of the annual tax amount. In those regions where advance payments are not introduced, the calculation is made once a year.

Regardless of the established payment procedure and the number of payments, organizations are required to submit tax return for the past period up to February 1 of the current year. For example, Moscow organizations have the right not to make advance payments. If there is a debt for the previous period, it must be repaid by February 5th. In St. Petersburg, the legislation obliges to follow the advance payment scheme, the deadlines for their submission are April 1, July 1 and October 1. The deadline for repayment of the debt is February 10.

Planned changes.

Since 2009, the government plans to abolish the transport tax. It is recognized as one of the most inefficient, since it is possible to collect only 40-50% of the estimated volume. In addition, now the tax is calculated depending on the power and value of the vehicle, regardless of whether it is used or not.

The best option is to include transport tax in gasoline prices. That is, the fee will be paid every time the motorist refuels the tank. Then part of the excise tax will be transferred to the federal road fund. The money received is distributed among regional funds and used for the construction and repair of roads. This initiative solves two problems of the current tax at once. Firstly, collection will increase. Secondly, owners will pay not for owning a car, but for the kilometers traveled, that is, for the actual use of the vehicle.

Nevertheless, excises have been successfully introduced, but the transport tax has not yet been abolished. Road funds have existed in the Russian Federation since 2012. At the moment, the fund receives 9.5 rubles from each liter of fuel. In 2016, the volume of the road fund amounted to 627.8 billion rubles.

Another option that can replace the transport tax is the establishment of an environmental fee levied for causing harm to the environment. The older the car, the lower its environmental class will be, and the higher the amount of tax. Consequently, owners of used cars will be forced to pay a larger amount than drivers of new foreign cars. Therefore, this measure will create unfair accrual and hit the middle and low-income segments of the population.

In most countries, there is no transport tax. Car ownership is included in property tax. A road tax is levied for the maintenance and construction of roads. To minimize pollution environment, an environmental fee has been introduced, which encourages the population to buy cars with a high class of environmental friendliness or use public transport.

1. Taxpayers-organizations calculate the amount of tax and the amount of the advance tax payment on their own. The amount of tax payable by individual taxpayers is calculated by the tax authorities on the basis of information submitted to the tax authorities by the authorities that carry out state registration of vehicles in the territory of the Russian Federation.

2. The amount of tax payable to the budget at the end of the tax period is calculated for each vehicle as the product of the relevant tax base and tax rate, unless otherwise provided by this article.

The amount of tax payable to the budget by taxpaying organizations is determined as the difference between the calculated amount of tax and the amounts of advance tax payments payable during the tax period.

The amount of tax is calculated taking into account the increasing coefficient:

1.1 - in relation to cars with an average cost of 3 million to 5 million rubles inclusive, from the year of production of which 2 to 3 years have passed;

1.3 - in relation to cars with an average cost of 3 million to 5 million rubles inclusive, from the year of production of which 1 to 2 years have passed;

1.5 - in relation to cars with an average cost of 3 million to 5 million rubles inclusive, from the year of production of which no more than 1 year has passed;

2 - in relation to cars with an average cost of 5 million to 10 million rubles inclusive, from the year of production of which no more than 5 years have passed;

3 - in relation to cars with an average cost of 10 million to 15 million rubles inclusive, from the year of production of which no more than 10 years have passed;

3 - in relation to cars with an average cost of 15 million rubles, from the year of production of which no more than 20 years have passed.

In this case, the calculation of the periods specified in this paragraph begins from the year of manufacture of the corresponding passenger car.

The procedure for calculating the average cost of passenger cars for the purposes of this chapter is determined by the federal executive body responsible for the development of state policy and legal regulation in the field of trade. The list of passenger cars with an average value of 3 million rubles or more, subject to application in the next tax period, is posted no later than March 1 of the next tax period on the official website of the specified body in the Internet information and telecommunication network.

The amount of tax calculated at the end of the tax period by taxpayers-organizations in respect of each vehicle registered in the register with a maximum permitted mass of more than 12 tons is reduced by the amount of the fee paid in respect of such vehicle in this tax period.

If, when applying the tax deduction provided for by this paragraph, the amount of tax payable to the budget takes a negative value, the amount of tax is assumed to be zero.

Information from the register is submitted to the tax authorities annually by February 15 in the manner determined by the federal executive body in the field of transport in agreement with the federal executive body authorized to control and supervise taxes and fees.

2.1. Taxpaying organizations shall calculate the amount of advance tax payments after the expiration of each reporting period in the amount of one-fourth of the product of the relevant tax base and the tax rate, taking into account the multiplying factor specified in paragraph 2 of this article.

3. In case of registration of a vehicle and (or) removal of a vehicle from registration (deregistration, exclusion from the state ship register, etc.) during the tax (reporting) period, the calculation of the amount of tax (the amount of advance tax payment) is made taking into account the coefficient determined as the ratio of the number of full months during which the vehicle was registered to the taxpayer to the number of calendar months in the tax (reporting) period.

If the registration of the vehicle took place before the 15th day of the corresponding month inclusive or the removal of the vehicle from registration (deregistration, exclusion from the state ship register, etc.) occurred after the 15th day of the corresponding month, the month of registration (deletion) is taken as a full month registration) of the vehicle.

If the registration of the vehicle occurred after the 15th day of the corresponding month or the removal of the vehicle from registration (deregistration, exclusion from the state ship register, etc.) occurred before the 15th day of the corresponding month inclusive, the month of registration (deregistration) of the vehicle funds are not taken into account when determining the coefficient specified in this paragraph.

4. No longer valid.

5. Has expired.

6. When imposing a tax, the legislative (representative) body of a constituent entity of the Russian Federation shall have the right to provide for certain categories of taxpayers the right not to calculate and not to pay advance tax payments during the tax period.

Many motorists consider self-calculation with a transport tax calculator to be useless, since receipts with the exact amount of payment are received annually by each of them from the tax service. But often, when purchasing a new car, it is very useful to know how to calculate car tax. So you can accurately calculate what funds will need to be spent on its maintenance in the future.

Transport tax calculation rules

There are a couple of factors on which the amount of car tax will depend in any case. This is, firstly, engine power your vehicle, and secondly, region where the owner resides. In some cases, regions set their own additional coefficients depending on the age of the vehicle.

Consider the impact on the transport tax of the power of the motor car. The Tax Code of the Russian Federation defines the following tax rates for cars by engine power:

2.5 p. for 1 liter With. for vehicles with engines up to 100 hp. With.;
3.5 p. - for vehicles from 100 to 150 liters. With.;
5 p. - for vehicles from 150 to 200 liters. With.;
7.5 p. - for vehicles from 200 to 250 liters. With.;
15 p. for vehicles with engines more powerful than 250 hp. With.

It seems that everything is simple - I took from the list the tax value per 1 liter necessary for my car. s., multiplied by the number of forces "under the hood" and got the exact amount of the transport tax. However, each region of the Russian Federation in the legislation spells out the possibility, at its own discretion, to raise or lower the rate tenfold.

Transport tax rates by regions of the Russian Federation

In some subjects, auto taxes on horsepower may be generally zero for engines up to 150 hp. s., and in some - up to 25 p. for 1 liter With. even for the cheapest cars. So, for cars with engines up to 73.55 kW or 100 hp. With. the tax rate in the Perm Territory, the Republic of Bashkortostan, Sakhalin, Vologda Oblasts reached a maximum value of 25 rubles.

Low rates in the region of 5-6 rubles in 2019 are set in such regions as Kaluga, Tomsk, Kemerovo regions, Chukotka Autonomous Okrug, Kaliningrad region, Komi Republic, Krasnoyarsk, Trans-Baikal Territory, Khakassia, North Ossetia. In the Orenburg region, the rate for cars up to 100 liters. With. equals zero. And in regions such as the Khanty-Mansiysk, Nenets Autonomous Okrug, as well as the Chechen Republic, zero tax rates are also set for vehicles with an engine up to 150 hp. With.

Features of transport taxation

Article 362 of the Tax Code provides clear explanations regarding the timing and procedure for paying transport tax. It is calculated by the tax authorities, and all the necessary information must be provided to them immediately after the registration of the vehicle with the traffic police by the traffic police themselves. Payment is made when the car tax arrives in the form of a notification letter.

This was the case until 05/02/2014. Those who purchased the vehicle after the entry into force of Federal Law No. 52, which amends the relevant chapters of the tax code, will have to submit information to the tax office at the place of residence on their own. If this is not done, then notifications will not come, and non-payment of tax is punishable by a 20% fine on the amount owed. Information must be submitted to the tax office before December 31, 2019 if the vehicle was purchased in May 2018, i.e. before the end of the year with the expired tax period.

It is easy to find out if you own a car for which transport tax should be levied on the website of the Federal Tax Service. The information is confidential, therefore, in order to organize access to Personal Area you will need to visit your local tax office, taking your TIN and passport with you. There you will be registered in the database and given a login and password to the page with your personal data.

You don't have to worry about when the transport tax is paid. In different regions, notifications by registered mail to car owners may be sent at different times, but in most cases not earlier than November. That is, you will have to pay tax for 2018 after November 1, 2019. Sending a letter - n / m than 30 days before the due date. The tax period is 1 year. If you have owned the car for less than a year, the amount will be calculated monthly.

Video: Lawyer on how to calculate transport tax

Taxes on expensive cars

For cars from 3 million rubles in our country is charged tax with an additional multiplier "on luxury". You can find out which cars are subject to the luxury tax from the official list of the Ministry of Industry and Trade. Compared to last year, the list has increased by 1.5 times due to the depreciation of the ruble and the increase in the cost of foreign cars.

Now there are already 279 vehicle models:

The number of cars in the category from 3 to 5 million rubles has increased to 165 items from the previous 100. The coefficient for them is set at 1.5 for vehicles less than 1 year old, 1.3 - from 1 to 2 years and 1.1 - if the vehicle is not older than three years.
The number of luxury cars in the category of 5-10 million rubles has increased to 72 this year from the previous 49. Here the coefficient is 2 for all cars under 5 years old.
The number of models worth 10-15 and more million rubles has increased to 17 from 13. At the same time, in the category of 10-15 million rubles, the multiplying factor is 3 for cars under 10 years old. For cars over 15 million rubles, the same three-fold coefficient will be valid for 20 years from the date of issue.

Is it possible to avoid paying transport tax?

Many motorists, especially owners of luxury models with a “herd of horses” under the hood, let alone ordinary car owners, would like to avoid paying transport tax. For the first category, this is unlikely to be done by legal means, and owners of relatively inexpensive vehicles below can learn how not to pay car tax or significantly reduce its amount.

A few legal ways:

Issue a vehicle for one of the members of a large family. If there are three or more children in it, then for one car registered in the name of one of the parents, road tax is not charged, while the power of the vehicle is not limited.
Can register a car for some relative who has the appropriate benefits- a veteran of military operations, disabled people of the 2nd and 1st groups. In this case, the engine power of the vehicle should not exceed 150 hp. With.
Deboost the engine at an authorized dealer and after submitting the relevant application to the traffic police. After underestimating the power of the motor, a corresponding mark is placed in the application. Further, measurements are made at the stand in NAMI and changes are made to the TCP.

In a word, it is not difficult to calculate the amount of transport tax, knowing the rate in your own region. If letters from the tax office do not arrive for a long time, do not wait for fines to be charged - it is better to contact the local inspectorate, because after accumulating a debt of 10,000 rubles, you may encounter the impossibility of crossing the border and other problems.

The procedure, rates and deadlines for paying transport tax in Moscow for 2019-2018 are approved by the Law of the City of Moscow dated July 9, 2008 No. 33 “On Transport Tax” (with the corresponding amendments and additions in force in 2019).

The procedure and terms for paying transport tax in Moscow

The tax for each vehicle is paid in full rubles (50 kopecks and more are rounded up to the whole ruble, and less than 50 kopecks are not taken into account) to the budget of the city of Moscow.

Taxpayers-organizations pay tax no later than February 05 of the year following the expired tax period. During the tax period, the payment of advance tax payments by taxpayers - organizations is not made.

Thus, organizations need to pay transport tax for 2018 - before February 05, 2019, for 2019 - before February 05, 2020, and for 2020 - before February 05, 2021. More details about order of tax payment by legal entities read the article at the link.

The deadline for paying transport tax for 2018 for legal entities in Moscow is February 05, 2019

citizens pay vehicle tax on the basis of a tax notice sent by the tax authority. The amount of tax on a car is determined by the tax authorities on the basis of information that is submitted to the tax authorities by the authorities that carry out state registration of vehicles on the territory of the Russian Federation. By individuals, the transport tax must be paid in the general manner no later than December 1 of the year following the expired tax period, that is, in 2019, the tax is paid for 2018, respectively, at the rates established for 2018, and the car tax for 2019 - until December 01, 2020.

Deadline for tax payment for citizens: since 2016, the deadline for paying transport tax on a car for individuals has changed - now the tax must be paid before December 01 (previously, the payment deadline was set before October 1).

Transport tax is payable no later than December 1 of the year following the expired tax period. That is, the car tax for 2017 must be paid before December 1, 2018, for 2018 - before December 1, 2019., and for 2019 - until December 1, 2020. If December 01 is a non-working day, the due date is postponed to the next business day.

The deadline for paying transport tax on a car in Moscow in 2019 is until December 02, 2019 (the tax is paid for 2018)

Transport tax rates in Moscow

Auto tax rates in Moscow are set accordingly depending on engine power, jet engine thrust or gross tonnage of vehicles per one horsepower of vehicle engine power, one kilogram of jet engine thrust force, one register ton of vehicle or vehicle unit in the following sizes:

Name of the object of taxation	Tax rate (in rubles) for 2017-2018, 2019
Cars

over 100 hp up to 125 hp (over 73.55 kW to 91.94 kW) inclusive
over 125 hp up to 150 hp (over 91.94 kW to 110.33 kW) inclusive
over 150 hp up to 175 hp (over 110.33 kW to 128.7 kW) inclusive
over 175 hp up to 200 hp (over 128.7 kW to 147.1 kW) inclusive
over 200 hp up to 225 hp (over 147.1 kW to 165.5 kW) inclusive
over 225 hp up to 250 hp (over 165.5 kW to 183.9 kW) inclusive

Motorcycles and scooters with engine power (per horsepower)
up to 20 hp (up to 14.7 kW) inclusive
over 20 hp up to 35 hp (over 14.7 kW to 25.74 kW) inclusive
over 35 hp (over 25.74 kW)
Buses with engine power(per horsepower):
up to 110 hp (up to 80.9 kW) inclusive
over 110 hp up to 200 hp (over 80.9 kW to 147.1 kW) inclusive
over 200 hp (over 147.1 kW)
Trucks with engine power (per horsepower):
up to 100 hp (up to 73.55 kW) inclusive
over 100 hp up to 150 hp (over 73.55 kW to 110.33 kW) inclusive
over 150 hp up to 200 hp (over 110.33 kW to 147.1 kW) inclusive
over 200 hp up to 250 hp (over 147.1 kW to 183.9 kW) inclusive
over 250 hp (over 183.9 kW)
Other self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks (with each horsepower)
snowmobiles, snowmobile with engine power (per horsepower)
up to 50 hp (up to 36.77 kW) inclusive
over 50 hp (over 36.77 kW)
Boats, motor boats and other water vehicles with engine power (per horsepower)
up to 100 hp (up to 73.55 kW) inclusive

Yachts and other motor-sailing vessels with engine power (per horsepower):
up to 100 hp (up to 73.55 kW) inclusive
over 100 hp (over 73.55 kW)
Jet skis with engine power (per horsepower):
up to 100 hp (up to 73.55 kW) inclusive
over 100 hp (over 73.55 kW)
Non-self-propelled (towed) vessels, for which the gross tonnage is determined (per each registered ton of gross tonnage)
Airplanes, helicopters and other aircraft with engines (from each horsepower)
Aircraft with jet engines(per kilogram of thrust force)
Other water and air vehicles without engines (per vehicle unit)

Note,when levying car tax apply increased vehicle tax rates for expensive cars worth more than three million rubles.

Attention:due to the fact that the final tax amount depends on the category and brand of the car, its power, we do not recommend using online calculators. The most accurate calculation is achieved by simply multiplying the power of the car by the tax rate (taking into account the increasing coefficients for expensive cars).

Transport tax benefits in Moscow

The law of the city of Moscow “On transport tax” completely exempts from paying tax:

organizations providing services for the transportation of passengers by public urban passenger transport - for vehicles that carry passengers (except for taxis);
residents of special economic zones of a technical-innovative type created on the territory of the city of Moscow (hereinafter referred to as special economic zones) - in relation to vehicles registered to these residents, from the moment they are included in the register of residents of a special economic zone. The benefit is provided for a period of 10 years, starting from the month of registration of the vehicle. The right to a benefit is confirmed by an extract from the register of residents of the special economic zone, issued by the management body of the special economic zone;
- 2.1. organizations recognized as managing companies of special economic zones and carrying out activities for the purpose of implementing agreements on the management of special economic zones - in relation to vehicles registered to these organizations, from the moment of conclusion of agreements on the management of special economic zones with the federal executive body authorized by the Government of the Russian Federation . The benefit is provided for a period of 10 years, starting from the month of registration of the vehicle - the benefit has been introduced since 2018;
- 2.2. managing companies of the international medical cluster and project participants that have concluded agreements on the implementation of the project with the managing company of the international medical cluster and carrying out project implementation activities on the territory of the international medical cluster - in relation to vehicles registered to the management companies of the international medical cluster and project participants. Benefits are provided to project participants from the moment of concluding an agreement on the implementation of the project with the management company of the international medical cluster - the benefit is applied from 2018 to 2028;
Heroes Soviet Union , Heroes of the Russian Federation, citizens awarded the Order of Glory of three degrees,
veterans of the Great Patriotic War, invalids of the Great Patriotic War - for one vehicle registered for citizens of these categories;
combat veterans, combat invalids - for one vehicle registered for citizens of these categories;
disabled people of I and II groups- for one vehicle registered for citizens of the specified categories;
former minors concentration camp prisoners, ghettos, other places of detention created by the Nazis and their allies during the Second World War - for one vehicle registered for citizens of these categories;
one of the parents (adoptive parents), guardian, guardian of a disabled child - for one vehicle registered for citizens of these categories;
persons who have cars with engine power up to 70 horsepower (up to 51.49 kW) inclusive - for one vehicle of the specified category registered for these persons;
one of the parents (adoptive parents) in a large family- for one vehicle registered for citizens of the specified categories;
Chernobyl victims - for one vehicle;
individuals who, as part of special risk units, directly participated in the testing of nuclear and thermonuclear weapons, liquidation of accidents of nuclear installations at weapons and military facilities - for one vehicle registered for citizens of these categories;
individuals who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapon and space technology - for one vehicle registered for citizens of these categories;
one of the guardians of a disabled person from childhood, recognized by the court as incompetent, - for one vehicle registered to citizens of this category.

Old-age pensioners do not have transport tax benefits in Moscow.

Important. The benefits listed in subparagraphs 3-8, 11-14 do not apply to cars with engine power over 200 hp. (over 147.1 kW).

Benefits are granted to individuals upon application on the basis of a document confirming the right to a benefit. If the taxpayer has the right to receive benefits on several grounds, the benefit is granted on one basis at the choice of the taxpayer.

Benefits do not apply to water, air vehicles, snowmobiles and snowmobiles.

In the event of the emergence (loss) of the right to benefits during the tax period, the tax amount is calculated taking into account the coefficient determined as the ratio of the number of full months preceding the month (following the month) of the emergence (loss) of the right to benefits to the number of calendar months in the tax period. In this case, the coefficient is calculated up to three decimal places.

Prepared by "Personal rights.ru"